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IRS Letter 1153:here's whatit means.
Trust fund recovery penalty proposed. The IRS plans to hold you personally liable for unpaid payroll taxes your business withheld from employees.
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What is IRS Letter 1153?
Trust fund recovery penalty proposed. The IRS plans to hold you personally liable for unpaid payroll taxes your business withheld from employees. You generally have 60 days to appeal.
Updated November 2026. Serving all of California online.
Deadline
You generally have 60 days to appeal.
If you ignore it
The penalty is assessed against you personally and can be collected from your own assets.
What to do now.
- 1Note the 60-day appeal deadline.
- 2Gather records showing who controlled payments and payroll decisions.
- 3File an appeal or propose a resolution through a representative.
General information, not legal advice. The exact deadline is printed on your notice.
Common questions.
Is IRS Letter 1153 real or a scam?
Real IRS notices arrive by U.S. mail, not by text, social media, or a surprise phone call demanding payment. To verify, compare it with your IRS online account or call the number listed on IRS.gov, not a number from a suspicious message. We can check it for you.
Can MM.TAX respond to IRS Letter 1153 for me?
Yes. Our practice is led by an IRS Enrolled Agent. We file a power of attorney (Form 2848), pull your transcripts, and respond to the IRS for you, online anywhere in California.
What if I can't pay what the IRS says I owe?
You have options: an installment agreement, an Offer in Compromise if you qualify, penalty abatement, or currently-not-collectible status during hardship. The right choice depends on your income, assets, and the amount owed.
IRS notices
Look up another letter.
- CP14Balance due
- CP501Reminder: unpaid balance
- CP504Notice of intent to levy
- LT11Final notice of intent to levy
- CP2000Proposed changes to your return
- CP3219ANotice of deficiency
- Letter 3172Federal tax lien filed
- Letter 566Audit or examination
- CP2501Income doesn't match your return
- CP59No record of your tax return
- CP11Changes to your return, balance due
- CP161Business balance due
- LT16Contact us about overdue taxes
- Form 668-ABank or wage levy
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